In your strategic business plan, by IFRS accounting standards (existing and developing).
You have several options, account for it as lumber (but... well), or as a carbon sequestration well (so you could get carbon credits, IAS 38), or as an ecosystem providing services (several frameworks under work here), or as a contingent liability or asset (IAS 37, can be in the balance sheet if the probability of event/impact is high/certain).
Even if you forget to account for it, your insurance likely will remind you about it.
Once someone can "own" the forest, that be a bit of a cheat around the whole idea. I'm thinking out loud here, but I think all of you're examples are actually valuing the financial mechanisms rather than the forest itself.
The carbon credits are given economic value, its just not a physical resource like lumber so its harder to distinguish that the credit holds the value rather than the forest.
You have several options, account for it as lumber (but... well), or as a carbon sequestration well (so you could get carbon credits, IAS 38), or as an ecosystem providing services (several frameworks under work here), or as a contingent liability or asset (IAS 37, can be in the balance sheet if the probability of event/impact is high/certain).
Even if you forget to account for it, your insurance likely will remind you about it.